2013 ORS § 323.850¹

Legislative findings

(1) The Legislative Assembly finds that consumers and retailers purchasing cigarettes are entitled to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States.

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

3 OregonLaws.org assembles these lists by analyzing references between Sections. Each
listed item refers back to the current Section in its own text. The result reveals
relationships in the code that may not have otherwise been apparent.